Metsä Board Annual and sustainability report 2022

BUSINESS OPERATIONS AND VALUE CREATION

SUSTAINABILITY REPORT

FINANCIAL DEVELOPMENT

GOVERNANCE

■ 4.6 Other liabilities

Case-specific impairments and impairments determined by applying the model based on expected credit losses deducted from accounts receivable are as follows:

EUR million

2022

2021

Non-current liabilities to Group companies

EUR million

2022

2021

Value 1 Jan

2.5 0.6 -1.9

3.0 0.0

Non-current liabilities Advance payments received Accruals and deferred income

Increase Decrease

1.1

1.1

-0.5

0.5 1.5

0.5 1.5

Value 31 Dec

1.2

2.5

Total

Credit losses recognised during 2022 were EUR 0.2 million (0.0).

■ 4.7 Accounts payable and other liabilities

Age distribution of accounts receivable less impairments

EUR million

2022

2021

Advance payments received

5.1

4.0

Accounts payable

223.0

222.2

EUR million Not overdue

2022 251.2

2021

Accounts payable, Supply Chain Finance schemes

91.0 28.1

76.3 12.9

236.3

Other liabilities

Overdue

Accruals and deferred income Customer discounts

Less than 30 days

17.3

8.0

23.2 46.3 31.7 34.2

26.3 50.2 32.7 43.0 467.5

Between 31 and 60 days Between 61 and 90 days Between 91 and 180 days

2.1

-0.2 0.0 -0.4 -0.3

Purchase-related items

-0.3

Employee costs

Other accrued expenses

Over 180 days

1.0

Total

482.7

Total

271.4

243.3

With financing banks, Metsä Group has established Supply Chain Finance (SCF) schemes aimed at a few key suppliers. In the schemes, the suppliers are offered the option of selling their Metsä Group receivables to a bank providing the SCF scheme. The SCF schemes partly replace the earlier advance payment arrangements, and their aim is not to cause a significant deviation from Metsä Group’s normal payment terms.

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